Should the script royalties obtained by screenwriters be taxed as royalties or calculated as royalties and subject to personal income tax? This year’s Personal Tax Agent Online Competition

For script royalties received by script authors from film and television production units, personal income tax should be calculated based on the royalties income items and incorporated into comprehensive income for annual calculations. The first is a tax accountant elite challenge. The teachers think this competition is very good and meaningful, and it is very helpful to students! Second, from May to June this year, and even from July to August, offline classes have become a rarity. Most students in most schools are taking classes online, which is extremely boring. If there is an online competition, it can be combined with professional learning. , certificate examination, you can also get honors and bonuses, it’s great to have a part-time job. The third is to hold an online competition for personal tax accountants. Based on the Internet, the organization is more convenient and the participants are wider. It can also promote the personal tax calculation certificate and increase the number of personal tax accountants. Probability of passing the certificate exam.